{"data":{"id":"us-gu/11-gca-22404","jurisdiction":"us-gu","citation":"11 GCA § 22404","heading":"Apportionment.","body":"When the tax attaches subsequent to July 1 on any tax year, it shall apply on the basis of one-fourth (1/4) of the annual rate for each full quarter and fraction thereof remaining in the tax year.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 22: Annual Excise and Admission Taxes","ARTICLE 4: TAX ON RECREATION FACILITIES"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc022.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:28Z","sha256":"58a35c8185de8b45c06975dacbb5c7d644b609e462413f1c079b9bcb4fa4d05d","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-22403","next":"us-gu/11-gca-24101"},"notice":"GroundRules: Original legal text. Not legal advice."}